"What is the relationship of
substance abuse to the tax laws?
Tax crimes, of course, have a
willfulness requirement. Also,
some civil tax penalties have a
willfulness requirement. Finally,
taxpayers sometimes try to
discharge their tax obligations in
bankruptcy. However, a willful
attempt to evade or defeat a tax is not dischargeable. So will a substance abuse problem
help a tax problem by vitiating a taxpayer's willfulness? The answer is that, generally
speaking, a claim of substance abuse is not greeted with much sympathy by our tax
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